Financial Analysis
Beware the nudge: Many people do not realize this, but we often are swayed in our decision-making processes by our emotions, the methods by which products or services are marketed to us, and the context of our current situation or surroundings. Nudges strategically and effectively make use of biases and mental shortcuts to influence behaviour and decisions while preserving freedom of choice.
Given the increased importance of company ESG disclosures, ESMA increased their enforcement activities on nonfinancial information in 2019.
Creditor factoring generally delays payments to creditors to fund a company’s operations. While such arrangements may help companies in smoothing operating cashflow volatility, often it is used as a last resort to manage liquidity problems. Investors find out about this practice only when “other items” in current liabilities become too big to miss when it may be too late to take action.
At long last, a company’s lease obligations – formerly buried in the back of the footnotes of the financial statements – are moving front and center onto the balance sheet
CFA Institute and the Principles of Responsible Investment (PRI) have released the third in a series of four reports addressing the current state of global environmental, social, and governance
To celebrate the one-year anniversary of the introduction of the revised Markets in Financial Instruments Directive (MiFID II) in January 2018, CFA Institute revisited the controversial topic of investment research by conducting a survey of its membership.
CFA Institute and the Principles for Responsible Investment recently recorded a webinar to discuss their findings on the Integration of ESG data in the fixed income world in the Americas. A replay of the webinar… READ MORE ›
How are regulators, investors, research analysts, and other data consumers using structured, machine-readable data prepared by corporate filers every quarter?
Mohini Singh, director, Financial Reporting Policy, conducted a webinar with XBRL US, to talk about a study conducted to… READ MORE ›
Thanks to new accounting standards, investors now have a more prominent and transparent display of the economics of the risks associated with the underlying investments.
CFA Institute believes the debate over US House of Representatives Bill HR 5054, Small Company Disclosure Simplification Act of 2018, should not focus on the cost increase of an outsourced, or “bolt-on,” service for producing XBRL-formatted reports.
CFA Institute recently conducted a member survey to ascertain the best way forward on the contentious topic of alternative performance measures.
Four tools may frame the analysis required to evaluate the likelihood of an impending crisis and that may provide us with a heads up before a financial crisis occurs.
Revised revenue recognition requirements become effective at the beginning of 2018, and early adopters are helping to expose the effect of the changes on amount, timing, and presentation of revenue.
Revised revenue recognition rules go into effect in 2018, but there is still uncertainty about the effects on companies reporting and investors will have to figure out company-specific implications.
Companies say they need relief from the heavy burden of financial reporting, but what about the impact on investors and their ability to make informed investment decisions?